Ann: Appointment of Voluntary Administrators, page-385

Exactly, Miller continued to make representations while knowing that no contract was signed.
As to whether Realtek discovered a market exists or doesn't exist is unknown nor do we know what RealTek knows. I would argue they know there is a market and the latest Apple move confirms that.
However in the communication by Miller to Realtek he confirms the chip was completed in May 2024.
RealTek is a mass volume chip supplier so it would not only supply NUH but any 3rd parties willing to buy it. Leroy even stated their intention was to supply it for multitudes of applications. Ironically Miller continued to make statements about using the tech for hearing purposes which fall into the "medical " category.
On prima facie it appears Miller has seriously misled the market and investors as to what was going on, his announcement re VA and communications to Realtek revealed in their affidavit are damning. I would imagine he and the other directors will be sued by some shareholders if not ASIC themselves.